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When you’re digging through a spending report that shows how $46 million was spent – as in the case of eMeg Whitman’s blockbusting finance tome – you have to be careful not to be fooled by the formal categories in the FPPC form.

By that measure, Whitman has spent $7.3 million on political consultants, including a little more than $2 million in 2010 alone. But that’s not half the story: If you total up what various consultants – political, communication, internet, fund-raising, etc. – have sucked out of the Whitman campaign, it’s a staggering $37.7 million, including $24.7 million since the first of the year.

Now granted, some big piece of that was paid to consultants like Smart Media Group, of Alexandria, Va., to purchase radio and TV air time. But even if 85% of the $20.4 million paid to Smart Media went to buy radio and TV time, various consultants still have already bilked Whitman for at least $20 million. And that doesn’t even count campaign staff salaries of about $2.7 million.

One of the interests that hit the Megpot Calbuzz told you about back in February: Tokoni — the online networking firm founded by her former eBay supplicants Alex Kazim, Mary Lou Song and Rajiv Dutta, and funded by eBay founder Pierre Omidyar. Their haul in Megabucks is now up to a staggering $3.6 million.

According to her GOP rival Steve Poizner, Meg’s $27,241,338.78 spent in 2010 breaks down to $358,438.67 per day; $14,934.94 per hour; $248.92 per minute, and $4.15 per second. Calbuzz is not sure how pointing this out helps Poizner in the Republican primary, but we’re grateful for the math.

Our Division of Green Eye Shades and #2 Pencils calculates that if you take what Whitman has spent on private aircraft ($371,000), bookkeeping ($466,000) and catering ($113,000), it’s more than Jerry Brown has spent altogether ($716,000). The most catering cash –$67,800 – appears to have gone to Christopher’s Catering for a bunch of events, but our favorite is last May’s $10,962.69 paid to Wolfgang Puck for one event.

Whitman spent $903,000 on polling and research — including $231,000 this year alone, compared to $144,000 Brown has spent since the start of the year.

Mike Murphy, the swashbuckling consultant who was barely in the last report, has now drawn about $496,000 in fees and expenses since his Bonaparte Films signed on back in November. At $90,000 a month, it won’t be long before he eclipses Henry Gomez, eMeg’s longtime sidekick, who’s pulled down about $606,000 since joining the game

Foot in Tweety Disease: As Beltway Wise Men compile lists of winners and losers in the health care reform battle, one of the biggest “L’s” of all should be inscribed next to the name Chris Matthews.

Even for the routinely insufferable, unbearably repulsive and arrogantly logorrheic Tweety Bird host of “Hard Ball,” the retroactive spectacle of how much of a fool he made of himself on his January 22 show is breathtaking.

As David Waldman shows in a truly superb takedown at Daily Kos, Matthews couldn’t bother to give his tiny pea brain two seconds to catch up with his endlessly flapping gums to pay attention when he was being handed a legitimate scoop.

Rep. Alan Grayson, D-Fla., was Matthews’ “guest,” and kept trying to explain that within the Democratic caucus, there were serious discussions underway about having the House approve the Senate-passed health care bill without need of a conference committee, and then send back to the Senate any changes it made for a reconciliation vote, which would take only 51 votes, not a filibuster-busting 60.

This is, of course, precisely the process that the Democrats in the end decided to use. Mr. Motormouth Insider, of course, knew better:

MATTHEWS: …and you know you can’t do it. You’re pandering to the netroots right now. I know what you’re doing!

GRAYSON: You are wrong! This is something we talk about with the leadership in our caucus meetings every week!…

M:When will they do this, because I want to write write this down. When are they gonna do something that has never been done before? Create a program through this reconciliation process?

G: You know, they’ve used reconciliation time and time again. You’re saying create a program, as if that’s something dramatically different from everything else the Senate does. It’s not.

M: OK, let me tell you, the purpose of reconciliation is to take measures — cutting taxes, er, raising taxes or cutting spending — to reconcile actual government spending and tax policy with previous legislation that you’ve passed. You haven’t passed a bill to create a health care plan.

G: When did you become the Senate parliamentarian? Did I miss that?

M: Well, I worked over there for many, many years, and I worked for the Speaker for six years, I worked 15 years up there…

G:Well, I’m speaking to the Speaker and the leadership this year…

M: ...and I know what I’m talking about! You ask anybody… you ask anybody in the Senate right now… Go call the Senate legislative counsel’s office and ask them if you can do this. Go ask the parliamentarians if you can do this. You haven’t bothered to do that.

G: No, the leadership…

M:[Laughs.]

Last laugh to Grayson. No word yet on when he’ll be invited back to “Hardball” so Matthews can apologize.